Line4

1 min readBlockingBank of England taxonomy 2.2.0Updated 11 November 2026

With-profits value of bonus: C0050 r0120 (carried forward) = r0090 (accruing) + r0100 (brought forward) - r0110 (transferred) (IR.12.05, Bank of England rule IR_bv1186)

A blocking check on the with-profits value of bonus template (IR.12.05), in the annual solo (ARS) and annual third-country branch (ARB) returns.

Check your file for this rule

The rule in plain words

C0050 r0120 (carried forward) = r0090 (accruing) + r0100 (brought forward) - r0110 (transferred)

This is a blocking check. A return that fails it is normally rejected, so fix it before you submit. It runs only when your filing indicators mark IR.12.05 as reported.

The cells it reads

With-profits value of bonus (IR.12.05.01.01)

Rows

  • R0090Shareholder transfer accruing during the financial year
  • R0100Amount brought forward
  • R0110Amount transferred
  • R0120Amount carried forward

Column

  • C0050Total

Which returns it applies to

Line4 Check runs it on annual solo (ARS) and annual third-country branch (ARB) returns on Bank of England taxonomy 2.2.0. The Bank of England applies it to annual third-country branch (ARB) and annual solo (ARS) returns, as a blocking check.

The Bank’s own words and formula

The plain words above are the Bank of England’s own, word for word, from its list of validations.

Show the formulaShow

The Bank of England's formula. Cells are written as {t: table, r: row, c: column}.

{t: IR.12.05.01.01, r: R0120, c: C0050, z: Z0001} = {t: IR.12.05.01.01, r: R0090, c: C0050, z: Z0001} + {t: IR.12.05.01.01, r: R0100, c: C0050, z: Z0001} - {t: IR.12.05.01.01, r: R0110, c: C0050, z: Z0001}

Every Solvency UK rule on IR.12.05

Checks like this one, run at the point of submission, are the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.